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2018 (12) TMI 425

Valuation - sale of goods through Depot - rates prevalent at the Depot - Department was of the view that the Central Excise duty is required to be paid by the appellant at the factory gate at prices prevalent at the depot from where the products were .....

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ere is no malafide intention on the part of the appellant - penalty set aside. - Appeal allowed in part. - Appeal No. E/709/2009 - FO/77031/2018 - Dated:- 30-11-2018 - SHRI P. K. CHOUDHARY, JUDICIAL MEMBER And SHRI V. PADMANABHAN, MEMBER (TECHNIC .....

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ther from the Halida Depot to the appellant s depots situated at Rajbandha, Chitragunj and Mourigram and sold at prices different from the prices prevalent at the Haldia Depot. The department was of the view that the Central Excise duty is required t .....

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. 2. The appellant is represented by Shri Romi Agarwal, Assistant Manager (Finance) of the appellant. He submitted that the appellant concedes the liability for payment of differential central excise duty. He also submitted that the differential cent .....

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oods were not sold from the Haldia Depot, but were further transferred to other depots of the appellant and sold at different prices. As such in terms of the provisions of Section 4 of the Central Excise Act, 1944 read with Rule 7 of the Central Exci .....

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